• 제목/요약/키워드: Individual disposition

검색결과 74건 처리시간 0.035초

개인사업자의 조세회피성향에 관한 실증분석 (An Empirical Analysis on the Disposition of Tax Avoidance by Individual Businesses)

  • 박상봉;윤말순
    • 경영과정보연구
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    • 제17권
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    • pp.45-65
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    • 2005
  • The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

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A지역 의과대학생의 문화성향, 도덕성, 그리고 정신건강과의 관계 (Relationships among Cultural Disposition, Morality, and Psychological Health of Medical Students in a Province of Korea)

  • 이선영;안병덕
    • 의학교육논단
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    • 제18권1호
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    • pp.26-37
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    • 2016
  • This study aimed to investigate the relationship among the cultural disposition, morality, and psychological health of medical students to determine how these factors might relate to curriculum planning in medical education. Data was collected from a total of 186 medical students. The questionnaire used included the individual cultural disposition scale, the symptom checklist-90-revised, and the defining issues test. To evaluate individual cultural disposition, we classified students into four categories-low, individual, collective, or mixed cultural disposition-using individualism/collectivism and vertical/horizontal dimensions. We found that those who were younger and in earlier academic years had higher collectivism than individualism and the males had higher individualism than the females. There was no difference in morality or psychological health by the students' sex, age, or academic year. Horizontal collectivism and moral judgment showed a statistically significant correlation (r=0.150, p<0.05), as did stage 6 morality and symptoms of damaged psychological health (r=-0.156, p<0.05). Other than these relationships, no significant correlations between cultural disposition and morality or between morality and psychological health were found. Cultural disposition did have correlations with various aspects of psychological health; specifically, the highest correlation coefficients were found in the relationships between phobic anxiety and horizontal individualism, psychoticism and vertical collectivism, and hostility and horizontal collectivism. The four cultural disposition categories showed relationships not with morality but with psychological health factors including depression, anxiety, hostility, and phobic anxiety. We hope the results of this study can be used to improve the curriculum of medical education.

개인 문화성향에 따른 정보 인식과 태도 차이에 대한 연구 (A Study on the Difference in the Perception of Information and Attitude by Individual Cultural Disposition)

  • 김지현
    • 한국비블리아학회지
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    • 제25권3호
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    • pp.59-76
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    • 2014
  • 본 연구는 개인의 다양한 문화성향이 맥락적으로 제공되는 정보의 인지와 태도에 어떻게 영향을 미치는지를 파악하고 효과적인 정보전달방법을 제시하고자 하였다. 개인 문화성향의 파악을 위해 개인주의/집단주의에 수직적/수평적 차원을 첨가하여 네 그룹으로 분류하는 Triandis(1988)의 척도를 적용하였으며 실험 연구방법을 통해 결과를 얻었다. 실험결과 수평적 집단주의의 성향을 가진 학생의 수가 가장 많았으며, 반면에 수직적 개인주의의 성향은 한국 학생들에게 드물게 나타나는 것으로 파악되었다. 회귀분석 방법을 사용한 맥락적 정보인지에 대한 조사에서 수직적 집단주의 성향의 개인들이 더 많은 맥락적 정보인지를 하였다는 결과를 얻었다.

Consumer Preference for Credit Card Benefits: The Effect of Pro-Environmental Disposition

  • Kim, Moon-Yong
    • International journal of advanced smart convergence
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    • 제11권1호
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    • pp.64-69
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    • 2022
  • The current research examines whether consumers' preference for credit card benefits (i.e., general credit card benefits vs. credit card benefits related to green life) differs according to their pro-environmental disposition. Specifically, we predict that for consumers with high (vs. low) pro-environmental disposition, their preference for credit card benefits related to green life will be higher, while preference for general credit card benefits will not be different between low and high pro-environmental disposition groups. An online survey (N = 487) was conducted to test the hypotheses. Consistent with the hypotheses, the results indicate that (1) respondents with high pro-environmental donation intention, as compared to those with low pro-environmental donation intention, had higher preference for credit card benefits related to green life; and (2) there was no significant difference in preference for general credit card benefits between high and low pro-environmental donation intention groups. We suggest an important insight into how credit card companies approaching ESG issues can increase their consumers' preference for credit card benefits relevant to green life, considering consumers' individual differences such as pro-environmental disposition.

간호대학생의 그릿(Grit)과 비판적 사고성향이 임상수행능력에 미치는 영향 (Effects of Grit and Critical Thinking Disposition on Nursing Students' Clinical Competence)

  • 조숙희;윤경순
    • 보건의료산업학회지
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    • 제14권2호
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    • pp.117-129
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    • 2020
  • Objectives: A descriptive survey was used in this study to identify the relationship between nursing students' grit, critical thinking disposition, and clinical competence and to examine factors that influence clinical competence. Methods: Data were collected from 241 nursing students and analyzed using t-test, ANOVA, Scheffé test, Pearson correlation, and stepwise multiple regression analysis with the SPSS/WIN 24.0 PC program. Results: Clinical competence was found to have significant pure correlations with critical thinking disposition (r=.49, p<.001), and grit (r=.31, p<.001). The most influential factors influencing nursing students' clinical competence were critical thinking disposition (β=.35, p<.001), and grit (β=.28, p<.001), and these factors explained 33% of the variance in clinical competence. Conclusions: The findings indicate the need to develop and apply strategies and educational programs to enhance individual nurse's critical thinking disposition and grit. Furthermore, exploration is needed on ways to enhance clinical competence.

청소년의 여가활동 프로그램 요구도에 관한 연구 (Leisure Activity Programs for Adolescent Students)

  • 권익환;채정숙
    • 대한가정학회지
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    • 제46권2호
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    • pp.113-125
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    • 2008
  • In order to develop leisure activity programs, the responses of 900 middle and high school students to a questionnaire survey were analyzed. Between May 7 and May 21, 2007. we routinely interviewed adolescent (middle and high school) students from Daegu City. After initial screening, the responses of 874 students were used for statistical and descriptive analysis. The findings were as follows: 1) Respondents indicated the highest preference for 9-leisure activity programs, with physical training rating the highest. 2) Adolescent requirement for leisure activity programs varied according to demographic factors; sex, age, religion, family living standards level, monthly average allowance. 3) Adolescent requirement for leisure activity programs varied according to value disposition patterns; materialism and job achievement-oriented value disposition, human relationship-oriented value disposition, enjoyment-oriented value disposition. 4) Adolescent requirement for leisure activity programs varied according to leisure-constrains factors; social constrains, individual and time constrains, family constrains, economic constrains.

지방 종합병원 간호사의 근무환경과 비판적 사고성향 (Relationship between the Practice Environment of Nursing and Critical Thinking Disposition of Nurses in Local General Hospitals)

  • 이지윤;박소영
    • 간호행정학회지
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    • 제20권2호
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    • pp.145-153
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    • 2014
  • Purpose: The purpose of this study was to identify the relationship between the practice environment of nursing and the critical thinking disposition of clinical nurses in local general hospitals. Methods: A convenience sample of 468 registered nurses was obtained from three local general hospitals. Data were collected by a self-administered questionnaire during November, 2012. The survey tools were the K-PES-NWI verified by Cho et al (2011) and the critical thinking disposition instrument developed by Yoon (2004). Data were analyzed using descriptive statistics, one-way ANOVA with Scheff$\acute{e}$ test and multiple regression with SPSS/WIN 18.0. Results: The mean score for practice environment of nursing was $3.3{\pm}0.4$ and for critical thinking disposition, $2.3{\pm}0.4$. There were statistically significant differences in critical thinking disposition according to age, education, length of career, current position, and marital status. In multivariate analysis, factors related to critical thinking disposition were collegial nurse-physician relations and education level. Conclusion: The results of the study indicate that collegial nurse-physician relations in the nursing practice environment are related to nurses' critical thinking disposition, and thus, it is important to improve the practice environment as well using individual approaches including on-the-job training to improve nurses' critical thinking disposition.

수학을 싫어하는 학생의 사례 연구 (A Case Study on Why Students Dislike Math)

  • 라병소
    • 한국수학교육학회지시리즈C:초등수학교육
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    • 제2권2호
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    • pp.75-83
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    • 1998
  • The present study investigated why students do not like math using deep-level interview method. The reasons of why students dislike math were classified into three: socio-cultural, and individual factors, and math itself. Socio-cultural factors include the environments where students are reared, family, and school culture. Individual factors mean competitive disposition, preconception of math, active disposition, and conflicts with friends or teachers. Finally, students seem to dislike math because math itself is a difficult subject. In addition, textbook and instruction are also difficult, or they are lack of fundamental math knowledge. There may be other reasons of why students do not like math subject. In spite of those reasons, there should be some efforts to analyze why students dislike math and to help the students have interests in math.

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구성원의 감사성향이 조직시민행동에 미치는 영향 : 조직지원인식과 직무만족의 다중매개효과를 중심으로 (Impact of Employee's Gratitude Disposition on Organizational Citizenship Behavior : Focus on Multi-mediated Effects of Perceived Organizational Support and Job Satisfaction)

  • 김창동;오상진
    • 한국콘텐츠학회논문지
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    • 제20권4호
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    • pp.686-701
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    • 2020
  • 본 연구의 목적은 조직구성원의 감사성향이 조직시민행동에 어떠한 영향을 미치는지 알아보고, 그 관계에서 조직지원인식과 직무만족의 다중매개효과를 실증적으로 확인하는 데 있다. 이를 위해 사무직 근로자를 대상으로 온라인 설문 조사를 실시하여 380부를 분석하였으며, CFA를 통해 신뢰도 및 타당성을 검토하고, SPSS 25.0와 AMOS 25.0, 부트스트랩 방식의 Macro Process 3.0을 활용하여 가설검증 하였다. 검증 결과 조직구성원의 감사성향은 조직시민행동, 조직지원인식, 직무만족에 정(+)의 영향을 주었으며, 조직지원인식과 직무만족의 다중매개효과도 확인이 되었다. 조직구성원의 감사성향이 조직시민행동에 긍정적 영향을 준다는 것을 검증하였고, 구성원 개인특성인 감사성향이 조직지원인식의 유의한 선행변인이라는 점을 확인하였다. 본 연구결과를 통해 조직에서 긍정심리 요소인 감사성향을 증진하는 것이 구성원 직무 태도 및 조직효과성에 긍정적인 영향을 줄 수 있다는 가능성을 제시했다는 점에서 의미가 있다.

카페인 약리작용에 민감한 지원자와 둔감한 지원자 및 뚱뚱한 쥐와 마른 쥐에 대한 카페인 약물동태 비교 (Pharmacokinetics of Caffeine in Caffeine Sensitive and Non-Sensitive Volunteers, and in the Obses Rat and the Lean Rat)

  • 윤정옥;권광일
    • 약학회지
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    • 제37권4호
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    • pp.341-349
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    • 1993
  • To determine the reason of individual variation of the effect of caffeine, the absorption and the disposition of caffeine were studied in caffeine sensitive and caffeine nonsensitive volunteers. And also to study the effect of obesity on caffeine pharmacokinetics, the caffeine disposition in the obese rat and in the lean rat were investigated respectively. In result the caffeine sensitive group showed a longer terminal half-life of caffeine(7.35$\pm$0.71 hr : 5.49$\pm$0.73 hr) and a larger AUC (55.42$\pm$9.09 $\mu\textrm{g}$.$ml^{-1}$.hr:44.0$\pm$7.81$\mu\textrm{g}$.$ml^{-1}$.hr) than that of caffeine non-sensitive group without statistical significance. The obese rat showed a longer terminal half-life (3.47 hr : 2.31 hr) and a larger AUC(35.3 $\mu\textrm{g}$.$ml^{-1}$.hr:26.97$\mu\textrm{g}$.$ml^{-1}$.hr) than that of the lean rat. But there was no correlation in the amount of daily caffeine consumption and obesity. In conclusion, we suggest that the individual variation of the effect of caffeine are being caused from the individual differences of caffeine susceptibility or tolerance rather than the differences of the genetic metabolic capacity or metabolic tolerance.

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